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TMI Blog2010 (7) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... t vehicle", merely because he is holding the contract carriage permit, he does not become liable to tour operator service - dismiss the appeal filed by the Revenue - ST/6/2008 - A/1432/2010-WZB/AHD - Dated:- 15-7-2010 - Ms. Archana Wadhwa, Member (J) and Shri S.K. Gaule, Member (T) REPRESENTED BY : Shri R.S. Sarova, JDR, for the Appellant. S/Shri V. Sridharan and S.J. Vyas, Advocates, for the Respondent. [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2. The Revenue is in appeal in this case against order No. STC/14/Commr/AHD/2007 dated 15-10-2007 whereby Commissioner has dropped the proceedings initiated by the show-cause notice dated 10-4-2007. 3. Briefly stated facts of the case are that the procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents reiterated the findings of the learned Commissioner and also placed reliance on Hon'ble Madras High Court's decision in the case of Secy. Federn. of Bus-Operators Association of T.N. v. Union of India - 2006 (2) S.T.R. 411 (Mad.) = 2001 (134) E.L.T. 618 (Mad.) affirmed by Hon'ble Supreme Court in 2006 (4) S.T.R. J209 (S.C.) = 2003 (157) E.L.T. A144 (S.C.) and the Tribunal's decision in the case of Prakash Poonam Tours Travels v. Commissioner of Central Excise, Jaipur-II - 2009 (16) S.T.R. 452 (Tri.-Del.) and in the case of Commissioner of Central Excise v. Ghanshyam Travels - 2009 (15) S.T.R. 45 (Tri.-Ahd.), Commissioner of Central Excise, Vadodara-II v. Gandhi Travels - 2007 (6) S.T.R. 430 (Tri.-Ahd.) and Gatulal V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old of 'tour operator service', the person should have been engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988. The definition has three important ingredients. Firstly, a person must have been engaged in the business of operating tours. The second ingredient is that tour must be conducted using a tourist vehicle. The third ingredient is that the vehicles must have been under the grant of the permit under Motor Vehicles Act to conduct tourism business. The learned Commissioner has rightly observed that merely because the bus has the permit under 'contract carriage', it does not become the tourist vehicle. The endeavour of the Revenue had been to show that these buses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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